Abstract

Footnotes (295)

Using the URL or DOI link below will
ensure access to this page indefinitely

Based on your IP address, your paper is being delivered by:

New York, USA

Processing request.

Illinois, USA

Processing request.

Brussels, Belgium

Processing request.

Seoul, Korea

Processing request.

California, USA

Processing request.

If you have any problems downloading this paper,please click on another Download Location above, or view our FAQFile name: SSRN-id2031693. ; Size: 583K

You will receive a perfect bound, 8.5 x 11 inch, black and white printed copy of this PDF document with a glossy color cover. Currently shipping to U.S. addresses only. Your order will ship within 3 business days. For more details, view our FAQ.

Quantity:Total Price = $9.99 plus shipping (U.S. Only)

If you have any problems with this purchase, please contact us for assistance by email: Support@SSRN.com or by phone: 877-SSRNHelp (877 777 6435) in the United States, or +1 585 442 8170 outside of the United States. We are open Monday through Friday between the hours of 8:30AM and 6:00PM, United States Eastern.

The Fundamentals of Wealth Transfer Tax Planning: 2011 and Beyond

In December of 2010 Congress revived the temporarily defunct federal estate tax and the generation skipping transfer tax (GSTT) and ushered in a new era of federal wealth transfer taxation. The estate and the GST taxes had expired the previous January, making 2010 the year to die among the elderly rich. The reenactment of a revised version of the estate tax and of the GSTT makes this a propitious time to publish this article summarizing the operation of the federal wealth transfer taxes and describing the basic tax planning techniques for wealth transmission. This article is designed to bring the general practitioner into the current wealth transfer tax planning picture and provides references to more detailed treatments of particular topics within that field.